San Joaquin County Municipal Code Div. 6 Assessment Appeals Board

Footnotes:

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Editor's note— Ord. No. 4371, §§ 1—6, adopted June 16, 2009, amended Div. 6, in its entirety, to read as herein set out. Prior to inclusion of said ordinance, Div. 6 pertained to similar subject matter. See also the Code Comparative Table and Disposition List.

(a) Two (2) Assessment Appeals Boards are hereby created by this section pursuant to Section 16 of Article XIII of the California Constitution.

(b) In addition to the two (2) Assessment Appeals Boards, one (1) temporary Assessment Appeals Board is also created. See 3-6001(b) below.

(c) The Assessment Appeals Boards shall be designated as Assessment Appeals Board No. 1 and Assessment Appeals Board No. 2. The temporary board shall be designated as Assessment Appeals Board No. 3.

(Ord. No. 4371, § 1, 6-16-2009)

(a) The current Assessment Appeals Board members shall be the members of Assessment Appeals Board No. 1. The Board shall appoint directly the members Assessment Appeals Board No. 2. The Board shall also appoint members and alternates to Assessment Appeals Board No. 1 and No. 2 upon the expiration of any term of office, or the occurrence of a vacancy, within either Assessment Appeals Board. Appointment of members and alternates to the Assessment Appeals Boards shall be by majority vote of the Board.

(b) Assessment Appeals Board No. 3 shall consist of three (3) members assigned for one (1) meeting only by the Clerk of the Assessment Appeals Board. The clerk may assign a sufficient number of members, including alternates, from Assessment Appeals Boards Nos. 1 and 2 to serve temporarily as members of Assessment Appeals Board No. 3, when, at the discretion of the clerk, such temporary assignment will more efficiently serve the needs of the boards.

(Ord. No. 4371, § 2, 6-16-2009)

The compensation of any individual serving on an Assessment Appeals Board shall be established by the Board.

(Ord. No. 4371, § 3, 6-16-2009)

Assessment Appeals Board No. 1, by majority vote and subject to approval of the Board, shall adopt such rules of procedure and administration which Assessment Appeals Board No. 1 deems appropriate and necessary and which are not in conflict with state law or the rules or procedure of the State Board of Equalization applicable to Assessment Appeals Boards. Such rules shall apply to Assessment Appeals Boards No. 1, No. 2 and No. 3 and to appeals before a hearing officer.

(Ord. No. 4371, § 4, 6-16-2009)

(a) The position of San Joaquin County Assessment Hearing Officer is hereby created pursuant to the provisions of the California Revenue and Taxation and Government Codes, including, but not limited to, Government Code section 27720 and Revenue and Taxation Code section 1636. The Board of Supervisors may appoint for a three-year term as many hearing officers as is necessary to carry out the functions designated in this chapter. In the event of a vacancy, the person selected to fill the vacancy shall serve the remainder of the unexpired term.

(b) The qualifications of the hearing officers shall be the same as those required of Assessment Appeals Board members. Each hearing officer shall receive compensation for services, as established by the Board, for each day the hearing officer conducts a hearing.

(c) Pursuant to Revenue and Taxation Code section 1641.5, the decision of a hearing officer on an assessment appeal application constitutes the final administrative decision of the county Assessment Appeals Board on that application without any further action by the Assessment Appeals Board. The hearing officer may decide appeals in which the total assessed value does not exceed five hundred thousand dollars ($500,000.00); or the property under consideration is a single-family dwelling, condominium, or cooperative, or multiple-family dwelling of four (4) units or less regardless of value. All other issues under appeal shall remain exclusively within the jurisdiction of the Assessment Appeals Boards.

(Ord. No. 4371, § 5, 6-16-2009)